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Larin vs. Exec. Secretary
Larin vs. Exec. Secretary
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* EN BANC.
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716 SUPREME COURT REPORTS ANNOTATED
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1
On September 18, 1992, a decision was rendered by the
Sandiganbayan convicting herein petitioner Aquilino T.
Larin, Revenue Specific Tax Officer, then Assistant
Commissioner of the Bureau of Internal Revenue and his
co-accused (except Justino E. Galban, Jr.) of the crimes of
violation of Section 268 (4) of the National Internal
Revenue Code and Section 3 (e) of R.A. 3019 in Criminal
Case Nos. 14208-14209, entitled People of the Philippines,
Plaintiff vs. Aquilino T. Larin, Teodoro T. Pareno, Justino
E. Galban, Jr. and Potenciana N. Evangelista, Accused,
the dispositive portion of the judgment reads:
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1. Bernardo A. Frianeza
2. Dominador L. Galura
3. Jaime D. Gonzales
4. Lilia C. Guillermo
5. Rizalina S. Magalona
6. Victorino C. Mamalateo
7. Jaime M. Maza
8. Antonio N. Pangilinan
9. Melchor S. Ramos
10. Joel L. Tan-Torres
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2 See Floreza vs. Ongpin, G.R. Nos. 81356 and 86156, February 26,
1990, 182 SCRA 692, 707.
3 P.D. No. 807, as amended, otherwise known as the Civil Service
Decree of the Philippines; E.O. No. 292, otherwise known as the
Administrative Code of 1987.
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4 Rollo, p. 94.
5 Rollo, p. 113.
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6 Police Commission vs. Lood, No. L-34230, March 31, 1980, 96 SCRA
819; Office of the Court Administrator vs. Enriquez, A.M. No. P-89-290,
January 29, 1993, 218 SCRA 1.
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7 Midas Touch Food Corp. vs. NLRC, G.R. No. 111639, July 29, 1996,
259 SCRA 652.
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8
tionality. Unless and until a specific provision of the law is
declared invalid and unconstitutional, the same is valid
and binding for all intents and purposes.
Another legal basis of E.O. No. 132 is Section 20, Book
III of E.O. No. 292 which states:
Sec. 16. Career civil service employees separated from service not
for cause but as a result of the x x x reorganization following the
ratification of this Constitution shall be entitled to appropriate
separation pay x x x.
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x x x
In the case of the 1987 reorganization of the executive branch, all
departments and agencies which are authorized by executive orders
promulgated by the President to reorganize shall have ninety days
from the approval of this act within which to implement their
respective reorganization plans in accordance with the provisions of
this Act. (italics ours)
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